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Personal Expenses that Are No Longer Deductible. Specifically, the TCJA suspended for 2018 through 2025 a large group of deductions lumped together in a category called miscellaneous itemized deductions that were deductible to the extent they exceeded 2% of a taxpayers adjusted gross income.
80 percent of the amount of the itemized deductions otherwise allowable for such taxable year. the amount applicable under subparagraph (A) (after adjustment, if any, under paragraph (2)) in the case of a married individual filing a separate return.
Overall limit As an individual, your deduction of state and local income, general sales, and property taxes is limited to a combined total deduction of $10,000 ($5,000 if married filing separately). You may be subject to a limit on some of your other itemized deductions also.
In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such deductions exceeds 2 percent of adjusted gross income.
Taxpayers can deduct only the amount of unreimbursed medical and dental expenses that exceeds 7.5% of their Adjusted Gross Income (AGI). The standard mileage rate allowed for out-of-pocket expenses for a car when used for medical reasons can be found in the Volunteer Resource Guide, Tab F, Deductions.
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Deductible expenses subject to the 2% floor includes: Unreimbursed employee business expenses such as: Expenses for uniforms and special clothing. Work-related education expenses to maintain or improve skills required for the position or to meet the demands of the employer.
Key Takeaways. If you pay mortgage interest, state and local income or sales taxes, property taxes, or have medical and dental expenses that exceed 7.5% of your adjusted gross income, your itemized deductions may exceed your Standard Deduction.

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